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Compliance With State Arts Education Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 graduating class) … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followState Agencies Bulletin No. 446
… regarding previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees … regarding previously issued Bulletin 435 Change in the Manager of the NYS College Savings Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsOpinion 93-29
… such publication or advertisement, and which contains news, articles of opinion (as editorials), features, … at least weekly for at least one year; (3) contain news, editorials and other matters of current interest; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-29Controls Over Computers (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followElementary and Secondary Education – 2023 Financial Condition Report
… on the National Assessment for Education Progress (NAEP) math and reading tests in 2022. Eighth graders in New York matched national results in 2022 in math, and slightly outperformed the national result in …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationFare Evasion (Follow-Up)
… Service (SBS) passengers pay their fare before boarding at ticket purchase machines located at SBS bus stops. Transit’s … for generating random samples of subway stations for traffic checkers to observe and record whether passengers pay … to evade the fare. Also, much of the fare evasion and payment signage we saw was defaced, misleading, not …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… must be immediately deposited to an OSC approved agency collection account (see GFO Chapter XIV Section 4.B Establish … Receipts Transferred to State Treasury 1st through 15th day 1st day of succeeding month 16th through 31st day 15th … revenue type. Agencies should refer to Chapter IV, Section 3.B – Miscellaneous Receipts of this Guide for a complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewXI-A.1.B Category Codes – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, … This section provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesTrumansburg Central School District – Procurement (2022M-13)
… coverage vendors. Officials generally agreed with our recommendations and indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfNYC Budget Benefiting From Strong Tax Collections
… of nearly $3.7 billion for the fiscal year ending June 30, 2018, resulting from reductions in unneeded reserves in … of nearly $37 billion for the fiscal year ending June 30 2018 resulting from reductions in unneeded reserves in the …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli: Town of Bennington Audit Leads to Arrest
… The clerk in the Wyoming County town of Bennington was arrested today after auditors and investigators discovered a shortage of more than $14,000 that was collected from residents for … Sheriff's Department and charged with one felony count of filing a false instrument and three misdemeanor counts of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango Valley Central School District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Chenango Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fNew York State Comptroller DiNapoli Statement on Win at SEC
… proposal at ExxonMobil in December, asking the company to assess how the worldwide effort to rein in global warming would impact its business. In response, ExxonMobil sought clearance from the … proposal at ExxonMobil in December asking the company to assess how the worldwide effort to rein in global warming …
https://www.osc.ny.gov/press/releases/2016/03/new-york-state-comptroller-dinapoli-statement-win-secOpinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time … of bonds for the construction of improvements required to comply with an enforceable determination of the Department … Whether a towns proposed expenditure of moneys in excess of $100000 to build a salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-90-32DiNapoli Report Tracks MTA's Shifting Revenue Streams
… shifting. Shedding light on these changes can help riders, toll payers, elected officials, and other MTA stakeholders … of commuting and economic activity, specifically fare and toll revenues and dedicated taxes and fees. Fare and Toll … covered 52% of the MTA’s operating budget. Despite a fare increase the year before, in 2024 this revenue made up 39% of …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsOpinion 92-54
… in the office of town supervisor would have a prohibited COI if a bank in which the appointee is an officer and …
https://www.osc.ny.gov/legal-opinions/opinion-92-54City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval … established in 1974 for the benefit of the City of Poughkeepsie (City) and its inhabitants. The IDA is governed …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f